Court : Delhi
Reported in : 30(1986)DLT234; 1986(11)DRJ33
..... the zonal development plan of zone no g2. however, that is not the end of the matter inasmuch as the prosecution had still to establish by proper evidence that the commercial user of the premises in question was in fact contrary to its prescribed user in the master plan.(15) shrivirender bhatia, junior engineer ..... of the judgment of the rent control tribunal, adverted to above ; (2) duplicate amended registration certificate issued under the delhi shops and establishments act in respect of the establishment of the petitioner showing that the said establishment was duly registered on 18th november, 1972 ; (3) the original summons dated 10th february, 1970 issued to gulab rai under ..... explain that : 'the land use plan shows the various use zones. in the case- of district centres where no separate areas have been marked: for retail shopping, work centre or flatted factory and government office but are indicated in the text of the land use plan, such demarcations will be shown in detailed plans. .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC50Tri(Delhi)
..... a licence or registration certificate from the appropriate government authority, wherever applicable. (a) any commercial establishment which has been registered or holds a certificate for at least 3 years under the local law applicable to shops and establishments generally and which carries on any business, trade or profession, whether for the purpose of gain ..... processing only as a part of such production effort). in the non-industrial category such as hospitals, research and development units or any other institutions, commercial establishments and individuals, the concerned item shall be utilised for its/his own use i.e. for the purpose for which the item was sought for import ..... have relied on the ratio of the judgment rendered in the case of resham singh brothers. in this case, they had produced a certificate under shops and establishments act and pleaded that they had a registered unit. the lower authorities had rejected the same. however, the tribunal accepted the same as the .....
Tag this Judgment!Court : Delhi
Reported in : ILR1972Delhi725
..... a residential colony for the rehabilitation of displaced persons. who had migrated from west pakistan. the objects of the society include:- '(1)to design, lay-out, establish and maintain, a garden town; (2)to facilitate and regulate the housing of memebrs; and (3)to create funds to be lent out to members for ..... corporation of delhi and (2) the commissioner, municipal corporation of delhi. the petitioners are all owners of properties in, and residents of punjabi bagh, a colony established in new delhi. the first petitioner is the refugee co-operative housing society, ltd. which is a cooperative society registered under the bombay co-operative societies act, ..... area till the question is further examined after the necessity of a cinema is felt. 5.the area demarcated for commercial purposes along rohtak road will remain unbuilt unless specifically approved for a district shopping centre in the area. 6.the stipulations made in paras 12 to 16 shall be complied with.' subsequently, foundation .....
Tag this Judgment!Court : Delhi
Reported in : ILR1978Delhi536
..... and the driver of the bank van. we havealso explained how ex. p. 9 is proved to have been taken from public witness 67by public witness 1. this establishes that public witness 1 was himself involved in theplanning, preparation and execution of this plan. so far as shahwaris concerned his participation is made out by the corroboration public ..... to be involved in this case) was also got services from the same service station. he had also purcha'sed ammunition for.455 revolver at delhi from the new commercial refrigeration, ramnagar, delhi. the jeep no. mpb 9828 was got repaired at lajpatnagar; blood stains on cash boxes were washed in the bath roomon the first floor of ..... was also present when ravi told public witness i, time in august, 1973, about some of the schemes of sunil tosmuggle wheat or rice or loot a jewellery shop or bank, in the presenceof sunil. public witness 1 also gave evidence about shahwar managing a pistoland his standing outside public witness 67's house when public witness 1 .....
Tag this Judgment!Court : Delhi
Reported in : ILR1995Delhi49
..... are totally unsuitable for the production of meat for export. there would be a considerable premium on exported meat, if it can be satisfactorily established that healthy animals have been slaughtered and carcasses dressed under approved and hygienic conditions.(ix) the existing system of transporting meat in an uncontrolled fashion ..... the registration of births and deaths ;(h) public vaccination and inoculation ; (i) measures for preventing and checking the spread of dangerous diseases ;(j) the establishment and maintenance of hospitals, dispensaries and maternity and child welfare centres and the carrying out of other measures necessary for public medical relief ;(k) the construction ..... in one of the most congested areas of delhi, in the heart of busy commercial and residential areas of sadar bazar. there are two schools adjoining the slaughter house and the school children, along with the shop keeper and residents of this densely populated area are exposed to unhealthy, unsocial and .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1988)25ITD193(Delhi)
..... textile commissioner...." in september 1959 a new scheme for the promotion of exports of engineering goods was announced. according to the scheme, "it was open both to established and to prospective exporters. manufacturers could obtain their requirements of raw materials, indigenous steel and pig iron, tools, components, etc., for fulfilling the export targets agreed ..... were received by it specifically by way of recompense or reimbursement of any specified losses or specific expenditure or specifically to carry on business in a commercial manner so as to yield profits. no identification can be perceived precisely between the ccs receipts and the costs or profits earned or the losses incurred ..... packing that is done by the assessee with a view to attract attention of the potential customers. any body who looks at the packing in a foreign shop might get attracted towards the packing and thereby the goods got advertised. in this sense, it is possible to uphold the assessee's viewpoint and for .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1992)(40)ECC145
..... to get in bigger cities, use of table space by one firm in the shop-cum-office of another, which is a common practice in commercial towers; use of a common telegraphic address, which is used by a number of shops in the same complex, location of three factories in the same compound within the knowledge ..... learned sdr seeks to support the findings of the adjudicating authority and contends that the fact that grindwell plastics were doing job work exclusively for the appellants establishes that grindwell is acting only as hired labour for the appellants.therefore, he submits that the citations of the learned counsel regarding independent contractors are not ..... work done by hiral plastics, the learned sdr's contention is that hiral plastics does job work only for grindwell plastics and the appellants which conclusively establishes the nature of relationship between the appellants and hiral plastics as that of hired labour. in view of the fact that the relationship between the appellants .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Reported in : (1995)LC117Tri(Delhi)
..... (2) of chapter 98 cannot be curtailed or abridged with reference to alleged legislative practice relating to regulation-making power, assuming that such a practice is established and is relevant. the only question which really arises is whether chapter note (2) amounts to excessive delegation of legislative power,supreme court employees welfare association v ..... dated 17th february, 1986 serial no. 17 shows that the benefit is available to a machine ffs with vacuumising and inert gas flushing. we have perused the commercial invoice which appears on page 44 of the paper book. the description in the invoice has been given as under :- 2 nos. automatic form fill and ..... cigarette packets are boxes or containers and the court held that the outer shells of a cigarette packet is neither a box nor a container as understood in commercial parlance. relevant extracts from the judgment are set out below: 12. cigarette packet, according to the petitioner, consists of two component parts, one component part .....
Tag this Judgment!Court : Delhi
Reported in : (1995)52TTJ(Del)554
..... when delivered to the distributors. a clause in the agreement has also been found which relates to sales promotion. since the terms and conditions of the agreement establish that the expenditure incurred by the assessed was partly for sales promotion and partly for protecting the goods from damage, etc., there was justification for apportionment of ..... was a condition precedent to the removal of the liquor from the distillery and payment by the purchaser was on account of the manufacturer. according to normal commercial practice, excise duty should have been reflected in the appellants bill either as merged in the price or shown separately. in the hands of the buyer, ..... by :(i) displaying at your premises and distributing in retail outlets advertising materials, and(ii) erecting prominent display of the companys products in your show/shop window of such other display area.thus a perusal of these clauses of agreement make it clear that the expenditure in question is for display of the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1995)54ITD352(Delhi)
..... when delivered to the distributors. a clause in the agreement has also been found which relates to sales promotion. since the terms and conditions of the agreement establish that the expenditure incurred by the assessee was partly for sales promotion and partly for protecting the goods from damage etc., there was justification for apportionment of ..... was a condition precedent to the removal of the liquor from the distillery and payment by the purchaser was on account of the manufacturer. according to normal commercial practice, excise duty should have been reflected in the appellant's bill either as merged in the price or shown separately. in the hands of the buyer ..... : (i) displaying at your premises and distributing in retail outsets advertising materials, and (ii) erecting prominent display of the company's products in your show/shop window of such other display area.thus a perusal of these clauses of agreement make it clear that the expenditure in question is for display of the company's .....
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